The Commissioner of Customs Vs. the Customs Excise and Service Tax

Decided On : Jun-27-2014

Court : Chennai

LAW: Section 130, the Customs Act, Section 130, the Customs Act, Section 146 of the Customs Act, the Customs Act, Regulations 20, Section 129A(1, the Customs Act, Regulation 22, Regulation 22, Regulation 22, Regulations 20 and 22, Regulation 20, section 129A, section 129, Section 129A(1, the Customs Act, Regulations 22(1, Regulations 20 and 22, Regulation 22, Regulations 20 and 22, Regulation 22, Regulation 22, Regulation 22, Regulation 22, Regulations 20 and 22, Section 22, Regulations 20 and 22, Regulation 20

PERSON: JUDICATURE, Rajaji Salai, Shastri Bhavan Annex, Mannady, Chandrasekara Raju, Nicola Taylor, Shri T.S.Kamalakannan, Angappa Naicken Street, Chennai Bench, Chennai Bench, K.Mohanamurali, R.Alwan, Murugappan, Licence, Chennai Bench, Regulations, Regulations, Surat, grant liberty, Chandrasekara Raju, Nicola Taylor, D.Thimmeswara Rao, M/s.Setwin Shipping Agency, Chennai Bench, M.S.N., Shastri Bhavan Annex, D.Thimmeswara Rao, Mannady, Nicola Taylor, Angappa Naicken Street, Common Judgment

ORG: MADRAS, CORAM, JUSTICE, Customs House, Customs Excise and Service Tax Appellate Tribunal, No.62, Moorde Street, Authorized Signatory, Thambu Chetty Street, Final Order No.40461/2013, Service Tax Appellate Tribunal, Chennai, Final Order No.40566, Service Tax Appellate Tribunal, Chennai, Standing Counsel for, Customs &, Service Tax Appellate Tribunal, CESTAT, Chennai, Customs House, Chennai, the Customs House Agents Licensing Regulations, Customs House, Customs House Agent(CHA, M/s.Ravi Enterprises, State of Gujarat, Advance Authorization Scheme, M/s.Ravi Enterprises, The Directorate of Revenue Intelligence, DRI, the Commissioner of Customs, Chennai, DRI, CHA, CHA, Customs Law, the Office of the Commissioner of Customs, The Original Authority, the Commissioner of Customs, the CHA Licence, CESTAT, CESTAT, Tribunal, Customs, Customs House, Customs House, Customs, Customs, Customs House, Customs, Customs, CHA, the Customs Broker, Customs, CESTAT, the Commissioner of Customs, the Commissioner of Customs, the Hon'ble High Court, Department, Customs, the Commissioner of Customs, the Hon'ble High Court, M/s.D.Thimmeswara Rao, M/s.Lotus International Services, Customs House Agents, Air Cargo Complex, Chennai, Air Cargo Complex, Chennai, the Commissioner of Customs (Import, Court, W.A.Nos.2808, Court, the Appellate Authority, CESTAT, Court, CESTAT, CESTAT, Court, the Customs House Agents Licencing Regulations, Customs House, the Commissioner of Customs, CESTAT, Court, Customs House Agents Licencing Regulations, Customs, Customs House, Customs House, Customs House, Customs, Customs, the Customs Station, the Commissioner of Customs, Customs House, Customs, Customs House, Customs, Customs, Customs House, Customs House, Customs, Customs, Customs House, Customs, Customs, Customs, Customs House, Customs, Customs, Customs House, Customs, Customs, Customs House, Customs House, Customs, Customs, Customs, Customs, Customs, Customs House, Customs, Customs, Customs House, Customs, Customs, Customs, Customs House, Customs, Customs, Customs House, Customs, Central Excise and Service Tax Appellate Tribunal, M/s. Manjunatha Shipping Services Ltd., M/s.Lotus International Services, W.A.Nos.2808, the Commissioner of Customs, Customs House, the Commissioner of Customs, CHA, M/s.Manjunatha Shipping Services Limited/, CESTAT, W.A.Nos.2808, Tribunal, Customs, Customs House, Customs House, Customs, Customs, Court, Customs, CHA, CHA, Tribunal, M/s.Manjunatha Shipping Services Limited, The Government of India, Ministry of Finance (Department of Revenue, Central Board of Excise &, Customs, CHA, Board, Show Cause Notice, Customs, Customs, CHA, the Commissioner of Customs, CHA, AC/DC, CHA, CHA, Customs, Board, Board, the Commissioner of Customs, CHA, Licensing Authority, Customs, The Hon'ble Supreme Court, Ranadey Micronutrients v. Collector of, Board, the Central Board of Excise, Customs, Customs, Estate, the Hon'ble Supreme Court, Court, the Office of the Commissioner of Central Excise, Coimbatore, C.No, Maharaja Cargo, Customs, CHA, Tribunal, Tribunal, Court, Tribunal, Civil Miscellaneous Appeals, Final Order No.40461/2013, Service Tax Appellate Tribunal, Chennai, N.P.V., Customs Excise and Service Tax Appellate Tribunal, Authorized Signatory, No.62, Moorde Street, Proprietrix, Chandrasekara Raju, Thambu Chetty Street

DATE: 1426, 2014, 26, 2014, 1962, 1426, 2014, 1962, 2013, 2014, 2004, 1962, 11.09.2009, 14.03.2011, 2004, 2004, 18.08.2011, 19.08.2011, 1962, two years, 2004, 2004, 90 days, 23.06.2012, 2011, a period of, two weeks, 2003, 1426, 2004, 2004, 15003/2012, 02.07.2012, 2004, 2811, 2012, 1962, a period of, two weeks, 02.07.2012, 2004, 2004, 1426/2014, 2014, 2004, 1426/2014, 2004, 2004, 2004, 2012, 2013, 2004, 90 days, 2004, 15003/2012, 2004, 2004, 22, fifteen days, 22, fifteen days, fifteen days, ninety days, thirty days, ninety days, less than thirty days, ninety days, 22, 2004, 2004, a period of, two weeks, 18.08.2011, 19.08.2011, 25.04.2012, 23.05.2012, 15003/2012, 2004, 2004, 2811/2012, 1962, 2004, 22, 15 days, fifteen days, 2014, 1426/2014, 1426/2014, 25.04.2012, 23.05.2012, 2004, 15003/2012, 02.07.2012, 15003/2012, 2811/2012, 02.09.2011 and 23.05.2012, 2004, less than 30 days, 2004, 1426/2014, 2004, 90 days, 30 days, 2014, 1426/2014, 20.03.2012, 45 days, 1426/2014, 25.04.2012, 23.05.2012, 90 days, nine months, forty five days, sixty days, thirty days, thirty days, fifteen days, fifteen days, fifteen days, 27, 1996, 2004, 2014, 2004, 2004, 2012, 2013, 26, C.M.A.Nos.1422 to 1426

CARDINAL: 001, 1st, 001, 3.D.Thimmeswara, 001, 001, 001, 150, 001, 10.10.2013, 40569, 12.11.2013, 23.06.2011, 29.03.2014, one, 23.06.2011, 11.07.2011, 28.07.2011, two, 22, 22(1, less than forty-five days, 1-a, 8), 20(2, 12.11.2013, 23.05.2012, 13.Mr, 22(1, 1, 10, 2, 1, 3, 2, 1, 22, 2, 20, 2, 1, 3, 4, 5, 1, 6, 5, 8), 20, 1, 24.05.2011, 22(1, 2, 23.06.2011, 20(2, 20, 2, 1, 3, 2, 24.05.2011, 20.03.2012, 23.06.2011, 22(1, 2004.23, 22(1, 22(1, 22, 2, 20.24, 22, 23.06.2011, 25.04.2012, 22, 22.25, 20.01.2014, 1, 24.05.2011, 23.06.2011, 20.01.2004, 22:7, 1, 7.2, 20(2, 10, 3, 4, 2004.31, 24.01.2012, 284, 2004.34, 10.10.2013, 12.11.2013, 40569, 27.06.2014, 1st, 2.P.Saraswathi, 001, 3.C.Subbulakshmi, 001, 5.Mrs, 001, 150, 001

FAC: Haddows Road, Proprietrix, Proprietrix, Linghi Chetty Street, Proprietrix, Proprietrix, Haddows Road, Linghi Chetty Street

PRODUCT: Respondent No.2, Respondent No.2, Respondent No.2, Respondent No.2, the Customs Broker, Circular, Calcutta

GPE: CMA.No.1423/2014 4.M, New No.111, CHALR, CHALR, CHLAR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, CHALR, Notwithstanding, C.M.A.No.1422, CHALR, suspension.22, CHALR, CHALR, C.M.A.No.1422, New Delhi, India, Suhas, CHALR, Regulation, T.S.Kamalakannan

WORK_OF_ART: Excise For Respondent : R1-, R2 in CMA.Nos.1423, Export and Import Policy, Scheme, High Seas Sale, The Customs Broker

ORDINAL: second, second, second, second, second, second, second, second, second, second, second, second, second, second, 2nd, second, second, second, second, second, second, second, second, second, first, second

TIME: 11.00 hours

EVENT: Regulation 20(2, Regulation 22, CHALR, CHALR, Regulation 22

NORP: Hon'ble, Hon'ble, Indian, contra

LOC: Single, Licensing